Revenue eBrief No.019/23 – Special Assignee Relief Programme (SARP)
Revenue eBrief No.019/23 27 January 2023 Special Assignee Relief Programme (SARP) Tax and Duty Manual Part 34-00-10 – Special Assignee Relief Programme (SARP) – has been updated to reflect the extension of the relief, by Finance Act 2022, to the 2025 year of assessment. In addition, the TDM has been amended as follows: A new […]
Revenue seize herbal cannabis worth over €460,000 at Dublin Airport
Revenue seize herbal cannabis worth over €460,000 at Dublin Airport Today (26 January 2023), as a result of routine operations, Revenue officers seized 22.5kgs of herbal cannabis with an estimated value of over €460,000, at Dublin Airport. The illegal drugs were discovered concealed in parcels described as ‘Car Parts and Healthcare Products’, that had arrived […]
Revenue seize alcohol worth over €92,000 at Rosslare Europort
Revenue seize alcohol worth over €92,000 at Rosslare Europort Today (26/01/2023), as a result of routine operations, Revenue officers seized over 23,000 litres of beer at Rosslare Europort. The smuggled alcohol has an estimated retail value of more than €92,000, representing a potential loss to the Exchequer in excess of €43,000. The alcohol was discovered […]
Revenue eBrief No. 018/23 – Country-by-Country Reporting – Data Access & Usage
Revenue eBrief No. 018/23 25 January 2023 Country-by-Country Reporting – Data Access & Usage Tax and Duty Manual (TDM) Part 38-03-20 – Country-by-Country Reporting – Data Access & Usage – has been updated. In addition to editorial changes, amendments of note are: Section 1.7 contains updated figures on Country-by-Country Reporting (CbCR) agreements in place Section 1.8 updates […]
Revenue update for PAYE Taxpayers – 370,000 2022 returns processed
Revenue update for PAYE Taxpayers – 370,000 2022 returns processed Yesterday (23/01/2023), Revenue published a range of statistics on PAYE for 2022. In addition to publishing information on 2022 Income Tax returns which have already been submitted to Revenue, statistics are also provided in relation to the end of year tax position for PAYE taxpayers […]
Revenue eBrief No. 014/23 – Stamp Duties Consolidation Act 1999 – Notes for Guidance updated
Revenue eBrief No. 014/23 20 January 2023 Stamp Duties Consolidation Act 1999 – Notes for Guidance updated An up-to-date version of the Stamp Duties Consolidation Act 1999 – Notes for Guidance has been published on the Revenue website. The Notes for Guidance have been updated to include all amendments to the 1999 Act by subsequent […]
Revenue seize herbal cannabis at Shannon Airport and cigarettes and tobacco in Waterford City
Revenue seize herbal cannabis at Shannon Airport and cigarettes and tobacco in Waterford City Today (18/01/2023), as a result of routine operations, Revenue officers seized over 10.5kgs of herbal cannabis with an estimated value of over €210,000 at Shannon Airport. The illegal drugs were discovered concealed in a parcel that had arrived in an air […]
Revenue eBrief No. 012/23 – Enhanced Reporting Requirements
Revenue eBrief No. 012/23 17 January 2023 Enhanced Reporting Requirements The introduction in Finance Act 2022 of Section 897C of the TCA 1997 will require employers to report to Revenue details of certain payments made to employees and/or directors. The requirement to provide this information will commence in 2024. Revenue is now seeking the engagement […]
Revenue eBrief No. 013/23 – Updated guidance on the Level 1 Compliance Programme – Debt Warehouse Scheme
Revenue eBrief No. 013/23 17 January 2023 Updated guidance on the Level 1 Compliance Programme – Debt Warehouse Scheme Tax and Duty Manual – Debt Warehousing Scheme – Level 1 Compliance Programme Guide – sets out the process whereby taxpayers, making an Unprompted Qualifying Disclosure in relation to previously undisclosed Period 1 liabilities on or before 31 January […]
Revenue eBrief No. 010/23 – Review of Opinions/Confirmations
Revenue eBrief No. 010/23 17 January 2023 Review of Opinions/Confirmations Tax and Duty Manual Part 37-00-41 – Review of Opinions or Confirmations – has been updated to provide guidance to taxpayers who wish to continue to rely on an opinion or confirmation issued by Revenue. The update is for the period between 1 January and 31 December 2017, in respect […]
